Taxing alcohol production and sales is one of the most fundamental realities of alcohol regulation, as any producer of alcohol in the U.S. has to remit excise taxes on what they make both to the federal Trade and Tax Bureau (TTB) and to their home states.
Of course, taxes as they apply to wholesale distribution and direct-to-consumer (DtC) shipping differ and present distinct challenges. What’s more, the implementation of the Craft Beverage Modernization Act (CBMA) in 2018 had significant impacts on the tax landscape for alcohol.